Results 1 to 10 of about 49,106 (308)
Tax burden and economic growth in Lesotho: An estimate of the optimal tax burden [PDF]
Accounting, 2021 Lesotho faces fiscal deficits due to high government expenditure as characterized by the huge wage bill regarded as one of the highest in the world (UNICEF, 2018).
Koatsa, Nthabiseng +2 more
doaj +2 more sources
Dimensions of tax burden: a review on OECD countries [PDF]
Journal of Economics, Finance and Administrative Science, 2020 Purpose - The tax burden, defined as the ratio of the collected taxes in a particular period against the total product, is commonly used to determine the effect of fiscal and tax policies on the socioeconomic structure.
Ferdi Çelikay
exaly +2 more sources
Tax Burden Implication of Tax Reform
Open Journal of Business and Management, 2018 This study examines the effect of the 2007 reform pertaining to the corporate tax system on the tax burden of listed firms in Nigeria using the “t” test and canonical correlation analysis. Data were collected from the financial statements of the 86 sampled firms for the period 2003-2011 subdivided into pre-reform (2003-2006) and post reform (2008-2011)
Yinka Mashood Salaudeen +1 more
exaly +3 more sources
Tax Burden and the Mismeasurement of State Tax Policy [PDF]
Public Finance Review, 2006 Tax Burden, defined as the ratio of total tax revenues over personal income, is frequently used to measure state tax policy. The authors analyze the empirical relationship between changes in Tax Burden and changes in tax policies from 1987 to 2000 using states’ forecasts of revenue impacts of new tax legislation. Their two major findings have important
W Robert Reed, Cynthia L Rogers
exaly +4 more sources
Impact of the Level and Structure of the Tax Burden on Citizens Inequality [PDF]
Финансовый журнал, 2023 The purpose of this study is to determine the impact of the structure and level of the tax burden on inequality of citizens, using the example of the countries of the Organization for Economic Cooperation and Development (OECD).
Andrey A. Pugachev
doaj +1 more source
Views of Tax Agents on The Malaysian Tax System and Compliance Burden: Qualitative Analysis
Asian Journal of Accounting Perspectives, 2011 This study focuses on the compliance burden of Malaysian corporations from the perspective of tax agents. Two main areas are investigated, namely, suggestions for reducing the tax compliance burden of companies and improving the Malaysian tax system ...
Noor Sharoja Sapiei +3 more
doaj +7 more sources
Management of Tax Burden on Value-Added Tax at the Enterprise Level [PDF]
Облік і фінанси, 2021 Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities.
Yuliya Ostapenko
doaj +1 more source
Taxation features in the context of economic sectors of the constituent entity of the Russian Federation [PDF]
E3S Web of Conferences, 2021 The features of modern taxation in the context of economic sectors are considered on the example of a specific region of Russia. The structure of tax revenues, gross regional product, as well as our own calculations of the actual tax burden in the ...
Vasilyeva T. Yu. +3 more
doaj +1 more source
An overall effective tax rate for the Romanian companies listed on the regulated market of the Bucharest Stock Exchange [PDF]
Contabilitate şi Informatică de Gestiune, 2023 Research Question: How could we better measure the total tax burden of Romanian listed companies, what was its evolution what factors may influence it.
Costel Istrate
doaj +1 more source
Tax burden and tax evasion in Brazil
International Journal of Advanced Engineering Research and Science, 2022 The study analyzed the relationship between the Brazilian tax burden and the country's level of evasion. The basis for the research stems from the fact that Brazil is considered a country whose tax burden is high and this would influence its level of evasion.
Hugo Leonardo Menezes de Carvalho +1 more
openaire +1 more source